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[GST] Extension Of Due Date For Submission Of Details In Form GST-ITC-01 & Form GST-ITC-04

A. Extension of the due date for submission of details in FORM GST-ITC-01

Central Board of Excise and Customs' Notification No. 52/2017 – Central Tax dated the 28th October, 2017:- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following amendments in the notification number 44/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October, 2017, namely:- In the said notification, for the words, figures and letters “the 31st day of October, 2017”, the words, figures and letters “the 30th day of November, 2017”shall be substituted.

B. Extension of the due date for submission of details in FORM GST-ITC-04

Central Board of Excise and Customs' Notification No. 53/2017 – Central Tax dated the 28th October, 2017:- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.

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